Komori
atect (4241) · FactRestated

Adoption of Revenue Recognition and Fair Value Measurement Standards With No Impact on the Financial Statements

First written in FY2022-Q2. 6 of 7 entries say "Restated". Latest entry: FY2025.

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ProgressHeldSoftenedWorseRestatedFY2022-Q2 – FY20252021: 120212022: 320222023: 120232024: 120242025: 12025
Same theme, other companies
Simultaneous application of the Revenue Recognition and Fair Value Measurement Accounting StandardsA theme 240 companies write about · 8 as a headwind · 2 as a tailwind

131 other companies' latest entry also says "Restated".

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Showing 14 of the 200 companies compared. The sentences above are computed from all 200.Comparing 200 of the theme's 240 threads.
Full recordFilings, disclosures and news, newest first
  1. FY2025RestatedAnnual report

    「The Accounting Standard for Corporate Tax, Inhabitant Tax and Enterprise Tax and other standards have been applied from the beginning of the current consolidated fiscal year. This has had no impact on the consolidated financial statements.」

    It is stated that the 2022 revised accounting standards and other standards were applied from the beginning of the current fiscal year, but had no impact on the consolidated financial statements.
  2. FY2025-H1RestatedAnnual report

    「The adoption had no impact on the interim consolidated financial statements.」

    The 2022 revised accounting standards concerning corporate tax, inhabitant tax and enterprise tax and other standards were applied from the beginning of the current interim consolidated accounting period, but it is stated that they had no impact on the interim consolidated financial statements.
  3. FY2023-Q3RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current fiscal year. There is no impact on the quarterly consolidated financial statements.」

    It has been reconfirmed that the application of the implementation guidance for the Accounting Standard for Fair Value Measurement had no impact on the quarterly consolidated financial statements.
  4. FY2023-Q2RestatedAnnual report

    「The Implementation Guidance on the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the first quarter of the current fiscal year. There is no impact on the quarterly consolidated financial statements.」

    It has been reconfirmed that the application of the implementation guidance for the Accounting Standard for Fair Value Measurement had no impact on the quarterly consolidated financial statements.
  5. FY2022RestatedAnnual report

    「Regarding the application of the Accounting Standard for Revenue Recognition and other standards, we calculated the cumulative effect of retrospectively applying the new accounting policies before the beginning of the current consolidated fiscal year. As there was no cumulative effect, the new accounting policies have been applied without adjusting the retained earnings at the beginning of the current consolidated fiscal year.」

    It has been reconfirmed that the application of the Accounting Standard for Revenue Recognition, the Accounting Standard for Fair Value Measurement and other standards had no impact on the consolidated financial statements, including the balance of retained earnings at the beginning of the current fiscal year.
  6. FY2022-Q3RestatedAnnual report

    「As a result, there is no impact on the quarterly consolidated financial statements for the nine months ended the third quarter of the current fiscal year. There is also no impact on the balance of retained earnings at the beginning of the current fiscal year.」

    It has been reconfirmed that the application of the Accounting Standard for Revenue Recognition and other standards had no impact on the quarterly consolidated financial statements for the nine months ended the third quarter or on the balance of retained earnings at the beginning of the current fiscal year.
  7. FY2022-Q2First statedAnnual report

    「The Accounting Standard for Revenue Recognition and other standards have been applied from the beginning of the first quarter of the current fiscal year. As a result, there is no impact on the quarterly consolidated financial statements for the six months ended the second quarter of the current fiscal year. The Accounting Standard for Fair Value Measurement and other standards have also been applied from the beginning of the first quarter of the current fiscal year, but there is no impact on the quarterly consolidated financial statements.」

    The Accounting Standard for Revenue Recognition, the Accounting Standard for Fair Value Measurement and other standards were applied from the beginning of the current fiscal year, but it is stated that they had no impact on the quarterly consolidated financial statements for the six months ended the second quarter.
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atect's next results are scheduled for 2026-11-13. Read the earnings preview
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